?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Analisis+Tax+Planning+Dalam+Upaya+Meminimalisasi+Beban+Pajak+Penghasilan+Pada+Bentuk+Badan+Usaha+(Studi+Kasus+Pada+PT+ABX)&rft.creator=Elza+Rozaline%2C+1011031093&rft.subject=+&rft.description=ABSTRAK%0D%0A%0D%0AANALISIS+TAX+PLANNING+DALAM+UPAYA+MEMINIMALISASI+BEBAN+PAJAK+PENGHASILAN+PADA+BENTUK+BADAN+USAHA%0D%0A%0D%0A%0D%0AOleh%0D%0A%0D%0AELZA+ROZALINE%0D%0A%0D%0A%0D%0A%0D%0A%0D%0ABagi+negara%2C+pajak+merupakan+salah+satu+sumber+penerimaan+penting+yang+akan+digunakan+untuk+membiayai+pengeluaran+negara%2C+baik+pengeluaran+rutin+maupun+pengeluaran+pembangunan.+Sebaliknya+bagi+perusahaan%2C+pajak+merupakan+beban+yang+mengurangi+laba+bersih.+Makin+pentingnya+variable+pajak+sebagai+komponen+yang+harus+diperhitungkan%2C+membuat+banyak+perusahaan+melakukan+perencanaan+pajak.+Dimana+manfaat+perencanaan+pajak+itu+sendiri+dari+berbagai+aktivitas+perusahaan+adalah+untuk+menghemat+pajak+yang+paling+efisien%2C+sehingga+pajak+tidak+lagi+menjadi+beban+lagi+bagi+perusahaan.+Tujuan+dalam+penelitian+ini+adalah+untuk+mengetahui+sejauh+mana+penerapan+tax+planning+dapat+meminimalisasikan+beban+pajak+penghasilan+pada+PT.+ABx.%0D%0AMetode+penelitian+yang+dilakukan+adalah++analisis+deskriptif++dengan+contoh-contoh+kasus+praktik+tax+planning+yang+terjadi+pada+PT.+ABx.+Teknik+analisis+data+lebih+banyak+dilakukan+bersamaan+dengan+pengumpulan+data.+Analisis+data+dalam+penelitian+ini+menggunakan+model+Miles+and+Huberman+dilakukan+secara+interaktif+melalui+proses+data+reduction+(memfokuskan+data)%2C+data+display+(penyajian+data)%2C+dan+conclusion+(penarikan+kesimpulan).%0D%0AHasilnya+penelitian+pada+PT.+ABx++menunjukkan+bahwa+penerapan+tax+planning+berpengaruh+dalam+meminimalisasikan+beban+pajak+penghasilan+khususnya+Pajak+Penghasilan+(PPh)+Pasal+21+dan+Penyusutan+Aktiva+Tetap.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AKata+kunci+%3A+Perencanaan+Pajak%2C+Tax+Planning%2C+Meminimalkan+Beban+Pajak%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AANALYSIS+OF+TAX+PLANNING+IN+AN+EFFORT+TO+MINIMIZE+THE+BURDEN+OF+INCOME+TAZ+IN+THE+FORM+OF+BUSINESS+ENTITY%0D%0A%0D%0ABy%0D%0A%0D%0AELZA+ROZALINE%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AFor+a+country%2C+tax+is+one+of+important+source+of+revenue+that+will+used+to+fund+country+expenditures%2C+either+routine+expenditures+nor+development+expenditures.+Instead+to+the+company%2C+tax+is+an+expense+which+reduce+net+profit.+The+more+important+of++tax+variable+as+a+component+that+must+considered%2C+making+many+companies+do+tax+planning.+Where+the+benefit+of+tax+planning+itself+from+various+company%E2%80%99s+activities+is+to+save+the+most+efficient+tax%2C+so+the+tax+is+no+longer+be+an+expenses+for+the+company.+The+purpose+of+this+research+is+to+know+the+extent+of+tax+planning+implementation+can+minimize+the+income+tax+expenditures+at++Abx+Co.%0D%0AThe+research+method+is+descriptive+analysis+with+the+examples+of+tax+planning+practices+cases+which+occur+at+ABx+Co.+Data+analysis+technique+mostly+done+simultaneously+with+data+collection.+Data+analysis+in+this+research+using+Miles+and+Huberman+model++conducted+interactively+through+data+reduction+process+(data+focusing)%2C+display+data+(data+presentation)%2C+and+conclusion+(pulling+the+conclusion).%0D%0AThe+result+of+the+research+at+ABx+Co.++shows+that+tax+planning+implementation+has+an+influence+in+minimizing+the+income+tax+expenditures+specially+income+tax+(PPh)+Chapter+21+and+Fix+Assets+Depreciation%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AKey+words+%3A+Tax%2C+Tax+Planning%2C+Minimizing+Tax+Expenditures+&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2014-12-16&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F4%2FCOVER%2520LUAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F5%2FHALAMAN%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F6%2FHALAMAN%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F7%2FPERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F8%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F9%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F10%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F11%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F12%2FDAFTARTABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F13%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F14%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F15%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F117%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F17%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F18%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F19%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++Elza+Rozaline%2C+1011031093++(2014)+Analisis+Tax+Planning+Dalam+Upaya+Meminimalisasi+Beban+Pajak+Penghasilan+Pada+Bentuk+Badan+Usaha+(Studi+Kasus+Pada+PT+ABX).++Fakultas+Ekonomi+dan+Bisnis%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F6585%2F